The Science of Public FinanceThis book discusses the principles of public finance, including public expenditure, the canons of taxation, the measurement of taxable capacity, the distribution of central, provincial, and local revenues, the distribution of the burden of taxation, the shifting and incidence of taxation, the taxation of land, the history of the taxation of income, general principles of the taxation of income, death duties or inheritance taxes, other direct taxes and the taxation of surplus, indirect taxation, customs duties, the burden of taxation, local taxation in various countries, public debts, and financial administration. |
From inside the book
Results 1-5 of 71
Page xxiii
... taxpayer or on business enter- prises . A sound tax policy must take into consideration three factors . It must ... taxpayers , but should be worked out with regard to conditions over a long period and with a view to its ultimate effect ...
... taxpayer or on business enter- prises . A sound tax policy must take into consideration three factors . It must ... taxpayers , but should be worked out with regard to conditions over a long period and with a view to its ultimate effect ...
Page 49
... taxpayers or less expensive to the State than , say , criminals or paupers ; ( 3 ) expenditure with partial direct return , e.g. education for which fees are charged , subsidised railways which pay part of their running expenses ; ( 4 ) ...
... taxpayers or less expensive to the State than , say , criminals or paupers ; ( 3 ) expenditure with partial direct return , e.g. education for which fees are charged , subsidised railways which pay part of their running expenses ; ( 4 ) ...
Page 58
... taxpayer in India should be called upon to pay , and , though revenue may increase through a revival of trade , there would , we think , still be no justification for not keep- ing a strict eye on military expenditure with a view to its ...
... taxpayer in India should be called upon to pay , and , though revenue may increase through a revival of trade , there would , we think , still be no justification for not keep- ing a strict eye on military expenditure with a view to its ...
Page 61
... taxpayer , but will result in a large increase annually in taxation , now fraudulently unpaid . The expenditure on civil administration in India in 1921-22 was 10.9 per cent of the total expenditure , as against 11.7 per cent in the pre ...
... taxpayer , but will result in a large increase annually in taxation , now fraudulently unpaid . The expenditure on civil administration in India in 1921-22 was 10.9 per cent of the total expenditure , as against 11.7 per cent in the pre ...
Page 79
... taxpayer and raids by the taxpayer on the railways . In 1924 a new agreement was arrived at according to which " the tax- payer , instead of paying the whole of the expenses and taking the whole of the incomings of the railways , will ...
... taxpayer and raids by the taxpayer on the railways . In 1924 a new agreement was arrived at according to which " the tax- payer , instead of paying the whole of the expenses and taking the whole of the incomings of the railways , will ...
Contents
349 | |
387 | |
401 | |
403 | |
413 | |
435 | |
445 | |
465 | |
71 | |
82 | |
89 | |
109 | |
121 | |
128 | |
139 | |
150 | |
180 | |
196 | |
208 | |
237 | |
263 | |
289 | |
320 | |
342 | |
481 | |
553 | |
598 | |
611 | |
616 | |
642 | |
651 | |
657 | |
661 | |
664 | |
671 | |
678 | |
682 | |
689 | |
695 | |
Common terms and phrases
ad valorem Adam Smith administration amount annual assessment Australia authorities Bombay Britain British Budget burden capital cent Central century chapter charged classes Committee corporations countries crores customs death duties deduction direct Dominions economic economic rent England estate duty estimates example Exchequer excise duties exemption export Federal France Germany Government of India granted House import duties imposed incidence income tax increase indirect taxes industry inheritance tax interest Japan labour lakhs land revenue land tax legislation levied loans ment millions monopoly octroi paid payment percentage period persons pre-War principle production profits provincial public debt public expenditure public finance railways rate of tax receipts reduced regard rent salt sinking fund South Africa stamps succession duty super tax surplus tariff tax revenue taxable capacity taxation taxpayer tion trade Treasury United Kingdom valorem wages Wealth of Nations Zealand